Overview

Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them.

Getting Started

Tax Information for Businesses
If you run a small business or are self-employed, the IRS Web site offers a wide variety of information to help you.

Business Structures
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.

Employer ID Numbers (EINs)
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Generally, businesses need an EIN.

Online Application - Form SS-4, Employer Identification Number (EIN)
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.

IRS Forms and Publications

Forms and Publications
Need an IRS form or publication?

Electronic Filing

Electronic Federal Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software or the Internet. Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury’s Financial Management Services web page on EFTPS.

QuickAlerts "More" e-file Benefits for EROs
Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.

Employees

Businesses with Employees
Information about hiring, recordkeeping, and other topics for business owners with employees.

Employment Taxes for Small Businesses
If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA).

IRS Withholding Calculator
This easy-to-use calculator can help you figure your employees’ Federal income tax withholding so you can withhold the correct amount from their pay.

Talk With The IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Learning Center

On-Line Classroom
The Small Business/Self-Employed Virtual Small Business Tax Workshop is designed to help new and existing small business owners understand and meet their federal tax obligations.

Resources

Small Business Products Online Ordering
Looking for a tool to help you meet your tax requirements? Choose from our free products, developed especially for the Small Business/Self-Employed person, and obtain updated information on existing products.

e-News for Small Businesses
e-News for Small Businesses is a free electronic mail service designed to provide tax information for small business owners and self-employed individuals. Sign-up and you will receive information about:

  • Important upcoming tax dates
  • What's new for small businesses on the IRS Web site
  • Reminders and tips to assist small businesses with tax compliance
  • IRS News Releases and special IRS announcements.

Disaster Information

Help for Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma.

Tax Relief in Disaster Situations
Special tax law provisions may help taxpayers recover financially from the impact of a disaster, especially when the president declares their location to be a major disaster area.

Resources for Specific Communities

Industries/Professions
Specific tax information for Agriculture, Automotive, Child Care, Construction, Cosmetology, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.

Tax Information for International Businesses
This section provides a vast amount of information on U.S. taxes for both aliens living in the U.S. and U.S. citizens located overseas.

Tax Information for Tax Professionals
Provides links to items on IRS.GOV which are helpful to the tax professional. We want to make it easy for tax professionals to find everything they need.

Key Topics